Which of the following Constitution Amendment Acts introduced GST (Goods and Services Tax) in course of inter-state trade or commerce?

The Constitution (One Hundred and First Amendment) Act, 2016 introduced the Goods and Services Tax (GST) in India. It inserted Article 246A empowering Parliament and State Legislatures to make laws on GST, and Article 269A which deals with the levy and collection of GST on inter-state trade or commerce by the Government of India and its apportionment between Union and States. It also created the GST Council under Article 279A. The 102nd Amendment dealt with the National Commission for Backward Classes, the 104th Amendment dealt with extending SC/ST reservation in Lok Sabha and State Assemblies, and the 106th Amendment dealt with women's reservation. Hence, the 101st Amendment is the correct answer.